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Uzbekistan Clarifies Simplified VAT Choice for Businesses

  • Uzbekistan’s Tax Committee clarified that eligible businesses can voluntarily choose a simplified VAT regime starting 1 June 2026.
  • The option applies to companies in public catering, trade, and services, but not to enterprises with 50%+ state ownership or large taxpayers.
  • A business switching to the regime does so from the first day of the month after submitting the notification; June filings take effect on 1 July 2026.
  • The committee said social media claims that taxpayers cannot choose the 6% simplified VAT option are false.

Source: uzdaily.uz

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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